# Customs and Excise Management Act 1979, Paragraph 2


Notice under paragraph 1 above shall be given in writing and shall be deemed to have been duly served on the person concerned—
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by post to him at his usual or last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or
(c) where he has no address within the United Kingdom or the Isle of Man, or his address is unknown, by publication of notice of the seizure in the London, Edinburgh or Belfast Gazette.

---
Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.